Refer to BE19-16 and Saver Corporation's single-person defined benefit pension plan. If the change inthe January 1, 2017 defined benefit obligation had been the result of an actuarial revaluation instead of a plan amendment, (a) determine the effect that the change in the DBO has on Saver's 2017 pension expense reported in net income,assuming the company follows ASPE. (b) What if Saver applies IFRS?

Data From BE19-16:

Saver Corporation ended its previous fiscal year with a defined benefit obligation of $137,888 and plan assets of $140,000. On January 1, 2017, the company amended its one-person defined benefit pension plan, resulting in a revised defined benefit obligation at that date of $156,239. As a result of this past service award, Saver's required contributions into the plan assets increase by $1,300 each year.